Nebraska: The Nebraska Department of Revenue (Department) issued guidance to food delivery service companies, including those that make sales through an app, website or similar platform, advising them on their Nebraska sales and use tax collection and remittance responsibilities. The guidance addresses the taxability of the following types of food delivery service transactions: (1) restaurant — free delivery and delivery fee charged; (2) third party food delivery services — delivery fee charged; and (3) multivendor marketplace platform (MMP) — delivery fee charged. The Department explained that an MMP is responsible for collecting and remitting sales tax on the entire sales price, including delivery charge, of any prepared food sold through its platform, including delivery charges, gratuities or service charges or fees. An MMP also must collect and remit the local occupation tax which a restaurant passes on to the end customer and is separately stated on the receipt. Restaurants are relieved of sales tax collection and remittance responsibilities if the MMP has collected and remitted tax on the sales price to the Department. General sourcing rules apply to these transactions. Neb. Dept. of Rev., Information Guide No. 6-535-2020 (Jan. 1, 2020).
North Carolina: The North Carolina Department of Revenue (Department) issued sales and use tax collection and remittance guidance to auctioneers meeting the definition of a marketplace facilitator and either the $100,000 gross sales or 200 separate transactions nexus reporting and payment thresholds. Starting Feb. 1, 2020, an auctioneer that is a marketplace facilitator is liable for sales and use tax on sales it facilitates when it directly or indirectly (and whether through one or more affiliates), does both of the following: (1) lists or otherwise makes available for sale a marketplace seller’s items through a marketplace owned or operated by the marketplace facilitator; and (2) either collects the sales price or purchase price of a marketplace seller’s items or otherwise processes payment or makes payment processing services available to purchasers for the sale of a marketplace seller’s items. Such an auctioneer is considered the retailer of each marketplace sale it facilitates and is liable for collecting and remitting the sales and use tax due on such sales. The guidance includes definitions of key terms and provides registration information. N.C. Dept. of Rev., Important Notice: Auctioneers (Feb. 6, 2020).
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